https://www.taxtmi.com/caselaws?id=240218 The Tribunal allowed the appeal by the courier company, setting aside the penalty imposed for failure to produce authorization for clearance of imported goods under the Customs Act, 1962 and Regulation 1998. The penalty under Sections 111 and 112 was modified by the Commissioner (Appeals), with the Tribunal emphasizing the necessity of complying with Regulation 13(a) requiring consignees' authorization. The penalty was ultimately set aside due to discrepancies in consignees' appearances and non-ownership of goods, with guidance provided for future compliance to avoid penalties. en-us Wed, 26 Jun 2013 00:00:00 +0530 Thu, 28 Nov 2013 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240218 The Tribunal allowed the appeal by the courier company, setting aside the penalty imposed for failure to produce authorization for clearance of imported goods under the Customs Act, 1962 and Regulation 1998. The penalty under Sections 111 and 112 was modified by the Commissioner (Appeals), with the Tribunal emphasizing the necessity of complying with Regulation 13(a) requiring consignees' authorization. The penalty was ultimately set aside due to discrepancies in consignees' appearances and non-ownership of goods, with guidance provided for future compliance to avoid penalties. Case-Laws Customs Wed, 26 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240218